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2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies?
2012–2013 Priority Guidance Plan—What’s in It for Life Insurance Companies? A summary discussion of those ... and Treasury that address tax issues of concern to life insurance companies. Taxes=Taxation;Internal Revenue ...- Authors: Susan Hotine
- Date: May 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
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ACLI Update
interests in life insurance policies. This bill will require the buyer of an interest in a life insurance ... insurance policy to report the sale to the Internal Revenue Service and notify the life insurer that issued the ...- Authors: Mandana Parsazad, Pete Bautz, Walter Welsh
- Date: May 2012
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting
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The Federal Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System
Income TaxConsequences of Adopting a Principles-Based Life InsuranceReserve System This article discusses ... system with respect to federal income taxation of life insurance companies, particularly with respect to ...- Authors: Application Administrator, Joseph F McKeever
- Date: May 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance; Public Policy
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IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO
IRS Notice 2016-63 – Safe Harbor Guidance for 2017 CSO The article addresses the ... satisfying the section 7702 reasonable mortality requirements PBR;Taxes;Life insurance ;Product administration;Product ...- Authors: Brian King, John Adney, Craig R Springfield
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Enterprise Risk Management>Compliance; Life Insurance>Product development - Life Insurance; Public Policy
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The Statutory Reserve Cap on TaxReserves Includes Deficiency Reserves
the IRC provides that the deductible reserve for a life insurance contract is the greater of net surrender ... calculated under prescribed interest rate and mortality assumptions, but in no event can the tax reserve ...- Authors: Peter Winslow, Samuel A Mitchell
- Date: Sep 2006
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Reserves - Life Insurance; Public Policy
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How the Supreme Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products
Court Decision on DOMA in U.S. v. Windsor Affects Life Insurance Products On June 26, 2013, the Supreme ... (“DOMA”). This article explores the implications for life insurance and annuity contract spousal provisions ...- Authors: Mark E Griffin
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Strategic Insight and Integration>Big picture view
- Publication Name: Taxing Times
- Topics: Life Insurance>Term life; Public Policy
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Taxing Times, Volume 13, Issue 1, February 2017
Subchapter L: Can You Believe It? Prevailing Standard Mortality and Morbidity Tables May Be Adjustable for ... As tax actuaries, looking back at the history of life insurance taxation in the United States, we can ...- Authors: Society of Actuaries
- Date: Feb 2017
- Competency: External Forces & Industry Knowledge>External forces and business performance; Leadership>Change management; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Public Policy
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Then and Now
very first edition of the “News from the Individual Life Insurance and Annuity Product Development Section” ... between the life insurance tax environment back in the 1980s compared to today. Life reserves;Life insura ...- Authors: Paula Hodges
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Pricing - Life Insurance; Life Insurance>Product development - Life Insurance; Public Policy
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AG 38, ULSG and the Spirit of XXX
AG 38, ULSG and the Spirit of XXX An extensive look at Actuarial Guideline 38, "The ... Application of the Valuation of Life Insurance Policies Model Regulation." Life insurance;Taxation 4294995693 ...- Authors: Kristin R Norberg
- Date: Feb 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Practice expertise
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance
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ACLI Update
ACLI Update Highlights of recent American Council of Life Insurers (ACLI) activities Principle-based ... American Council of Life Insurers (ACLI) activities Principle-based reserves=PBR;Life insurance;National ...- Authors: Pete Bautz
- Date: Oct 2013
- Competency: External Forces & Industry Knowledge>External forces and business performance; Professional Values>Public interest representation
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Life Insurance>Term life; Public Policy